Chương IX Thông tư 28/2011/TT-BTC: Khiếu nại, tố cáo, khởi kiện về thuế

Chapter IX

TAX-RELATED COMPLAINTS, DENUNCIATIONS AND LAWSUITS

Article 58. Administrative decisions and acts subject to complaints or lawsuits

1. Taxpayers, individuals and organizations may lodge complaints about the following administrative decisions of tax agencies:

a/ Tax assessment decisions; tax payment notices;

b/ Tax exemption or reduction decisions;

c/ Tax refund decisions;

d/ Decisions on administrative sanctioning f violations of tax laws;

e/ Decisions coercing enforcement of tax-related administrative decisions;

f/ Tax inspection conclusions;

g/ Complaint settlement decisions;

h/ Other administrative decisions provided by law.

Tax agencies' documents issued in the form of official letters or notices but containing details of tax agencies' decisions and applicable once to one or some specific subjects regarding a specific matter in tax administration are also regarded as administrative decisions of tax agencies.

2. Taxpayers, individuals and organizations may lodge complaints about administrative acts of tax agencies, tax administration officers and persons assigned tax administration tasks when they have grounds to believe that such acts are illegal and infringe upon their rights and legitimate interests. Administrative acts may be actions or non-actions.

3. Tax agencies, tax administration officers and persons assigned to tax administration tasks shall examine and review their administrative decisions and acts. If seeing them illegal, they shall promptly amend and remedy them to avoid complaints and denunciations.

Article 59. Competence of tax agencies at all levels to settle complaints and denunciations

1. Competence of tax agencies at all levels to settle complaints and denunciations is defined as follows:

a/ Heads of district-level Tax Departments may settle complaints about administrative decisions and acts of their own and of responsible persons under their management.

b/ Directors of provincial-level Tax

Departments may:

b.1 Settle complaints about administrative decisions and acts of their own and of responsible persons under their management;

b.2/ Settle complaints already settled by heads of district-level Tax Departments but dissatisfied by complainants.

c/ The General Director of Taxation may:

c.1/ Settle complaints about administrative decisions and acts of his/her own and of responsible persons under his/her management;

b.2/ Settle complaints already settled for the first time by directors of provincial-level Tax Departments but dissatisfied by complainants.

d/ The Minister of Finance may:

d.1 Settle complaints about administrative decisions and acts of his/her own and of responsible persons under his/her management;

d.2/ Settle complaints already settled for the first time by the General Director of Taxation but dissatisfied by complainants.

2. Competence of tax agencies at all levels to settle denunciations is defined as follows:

a/ Tax agencies managing the denounced persons shall settle denunciations about law violations committed by such persons.

b/ Heads of tax agencies may settle denunciations about their officers' violations of regulations on tasks and duties of such officers.

c/ Heads of immediate superior agencies of tax agencies may settle denunciations about violations of regulations on tasks and duties of the heads of such tax agencies.

Article 60. Time limits and procedures for settling complaints and denunciations

Time limits and procedures for lodging and settling complaints and denunciations comply with the law on complaints and denunciations.

Article 61. Reception of complainants and denouncers

1. Heads of tax agencies shall personally receive, and organize the reception of, complainants, denouncers or petitioners; and assign officers with good moral qualities and good legal knowledge and sense of responsibility to receive complainants and denouncers.

2. Complainants and denouncers shall be received at places of citizen reception. Tax agencies shall arrange convenient places for citizen reception enabling complainants and denouncers to present their complaints, denunciations and petitions.

Citizen reception timetables and rules shall be posted up at places of citizen reception.

3. Heads of tax agencies shall personally receive citizens as follows:

a/ Heads of district-level Tax Departments receive citizens at least one day a week;

b/ Directors of provincial-level Tax Departments receive citizens at least 2 days a month;

c/ The General Director of Taxation receives citizens at least one day a month.

4. Heads of complaint and denunciation settlement divisions shall personally receive citizens as follows:

a/ At least 3 days a week, for district-level Tax Departments;

b/ At least 2 days a week, for provincial-level Tax Departments;

c/ At least 4 days a month, for the General Department of Taxation.

Article 62. Initiation of lawsuits

Initiation of lawsuits against administrative decisions and acts of tax agencies and officers complies with the law on procedures for settlement of administrative cases.

Article 63. Handling of overpaid and deficit tax amounts after obtaining competent agencies' decisions

1. The tax agency shall refund the improperly collected tax amount and fine and pay an interest on the overpaid amount to the taxpayer or third party within 15 days after issuing a complaint settlement decision or after receiving the competent agency's decision. The interest shall be calculated based on the prime interest rate announced by the State Bank.

Handling of decisions of competent agencies include decisions of competent state administrative management agencies and judgment or ruling of competent courts under law.

2. In case the payable tax amount stated in the complaint settlement decision is larger than the payable tax amount stated in the administrative decision about which the complaint is lodged, the taxpayer shall fully offset the deficient amount within 10 days after receiving the complaint settlement decision.